1.audit 审计 q7}$F]UM"
2.attestation 鉴证 g%z?O[CN
3.credibility 可信赖程度 *u
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4.audit of financial statements 财务报表审计
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5.agreed-upon procedures 执行商定程序
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6.high levels of assurance 高水平保证
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7.compilation 编制 MF>1u%
8.reliability 可靠性 #4h_(Y
9.relevance 相关性 (5@9
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10.professional skepticism 职业谨慎 sY?pp
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11.objectivity 客观性 &(!Sy?tNe
12. professional competence 专业胜任能力 jEBZ"Jvb
13.Senior/CPA-in-charge 项目经理 L]{ 1"`#
14.audit engagement letter 业务约定书 ybBLBJb
15.recurring audit 连续审计 ^FSUK
16.the client 委托人 AL/`Pqlk
17.change CPA 更换注册会计师 7)zn[4v7qt
18.the existing CPA 现任注册会计师 /ZAS%_as
19.the successor CPA 后任注册会计师 <Sn5ME<*
20.the preceding CPA前任注册会计师 @F_#d
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21.issue the audit report 出具审计报告 M 7j0&>NTG
22.expert 专家 v'`9^3(-
23.the board of directors 董事会 /kGRN@
24.knowledge of the entity‘ s business 了解被审计单位情况 t?^C9(;6
25.assess material misstatement risks评估重大错报风险 Ij>x3L\-
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 Y7R"~IA$
27.a general knowledge of —— 初步了解―――的情况 8ID
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28.a more knowledge of—— 进一步了解的情况 84[T!cDk
29.the prior year‘s working papers 以前年度工作底稿 kzCD>m
30.minutes of meeting 会议纪要 j3QpY9A
31.business risks 经营风险 7*5$=z4,1
32.appropriateness 适当性 C)>
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33.accounting estimate 会计估计 w5"C<5^
34.management representations 管理层声明 wC@5[e$
35.going concern assumption 持续经营假设 IC}?oXs5G
36.audit plan 审计计划 _H|c_
37.significant audit areas 重点审计领域 S5ka;g
38.error 错误 Oqzz9+
39.fraud舞弊
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40.modified or additional procedures 修改或追加审计程序 ShanwaCDqv
41.misappropriation of assets 侵占资产 gkS#=bv9e@
42.transactions without substance 虚假交易 4cK6B)X
43.unusual pressures 异常压力 qPdNI1 |
44.the suspected noncompliance 涉嫌存在违法行为 .)^@[yrkz
45.materialiy 重要性 Fz7(Kuc
46.exceed the materiality level 超过重要性水平 iK%<0m
47.approach the materiality level 接近重要性水平 za7h.yK }
48.an acceptably low level 可接受水平 <^VZ4$j
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 eW)(u$C|qL
50.misstatements or omissions 错报或漏报 }x4,a6^
51.aggregate 总计 |i-Q fpn
52.subsequent events 期后事项 T{u!4Yu
53.adjust the financial statements 调整财务报表 DsY-JBDvoz
54.perform additional audit procedures 实施追加的审计程序 D"fE )@Q@Y
55.audit risk 审计风险 5,>1rd<B
56.detection risk 检查风险 NUBzm nA>8
57.inappropriate audit opinion 不适当的审计意见 /=4P<&J
58.material misstatement 重大的错报 yv4ki5u`
59.tolerable misstatement 可容忍错报 ITh1|yP
60.the acceptable level of detection risk 可接受的检查风险